{
  "id": "CRED_EITC_US_POSSESSIONS",
  "name": "Earned Income Tax Credit for U.S. Possessions",
  "category": "credit",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Residents of U.S. possessions with earned income who meet local requirements for the reformed or mirror-code Earned Income Tax Credit.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Action required during tax year — verify if still applicable",
    "forward_status": "available"
  },
  "description": "Provides a refundable earned income tax credit to residents of Puerto Rico, Virgin Islands, Guam, Northern Mariana Islands, and American Samoa, mirrored or matched by federal payments.",
  "irc_reference": "IRC §7530",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}